Lombard Corp. v. Collins

I fully agree with all that is said in the majority opinion because I, too, believe that as a matter of public policy an interloper should not have the ability to deprive a party of the adjudication of his or her legitimate claims. However, payment of the intangible tax was not the trial court’s sole basis for finding appellant’s claim for declaratory relief moot. In 1996 our Legislature repealed the intangible tax which is being challenged on constitutional grounds in this case. See Ga. L. 1996, p. 117, § 6, effective March 21, 1996. The trial court held that appellant’s claim for…